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Under the Accounting Standards Which of These Is Included in the Calculation

question 28

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Under the accounting standards which of these is included in the calculation of a company's profit or loss not including other comprehensive income in the definition of profit) ?
.Downward revaluations of non-current assets,not requiring adjustment to a revaluation surplus
.Upward revaluations of non-current assets requiring adjustment to a revaluation surplus
.Gains or losses on remeasuring investments in equity instruments
.Adjustments from translation of the financial statements of a foreign operation

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Definitions:

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A strategy in operations management where a company customizes its products or services to meet the specific needs of each country or region it operates in.

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